VED PRAKASH,GURGAON V. INCOME TAX OFFICER, WARD-4(1), GURGAON

ITA 2993/DEL/2022

AI Insights

The case involves an appeal by Ved Prakash against the orders passed under sections 263 and 147 read with section 144B of the Income Tax Act, 1961, concerning the assessment year 2011-12. The appeal was initially found to have substantial defects, including inconsistencies between the appeal memo and the grounds of appeal, as well as discrepancies in the documents filed. The counsel for the appellant admitted to these mistakes and requested the Tribunal to condone the delay in filing a fresh appeal if the current appeal was dismissed. The Tribunal decided to dismiss the appeal in limine due to these defects but permitted the filing of a fresh appeal, waiving the intervening delay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 34199 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BALJEET KAUR
• Assessee Lawyers: LALIT MOHAN
• Section: 147; 263

Judgement Text

"ITA No.2993/Del/2022 Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.2993/Del/2022 [Assessment Year : 2011-12] Ved Prakash H.No.122, Old No.2 Village Fazilpur Jharsa Sohna Road, Gurgaon Haryana-122001 PAN-AVWPP1382R vs ITO Ward-4(1) Gurgaon APPELLANT RESPONDENT Appellant by Shri Lalit Mohan, CA Respondent by Ms. Baljeet Kaur, CIT DR Date of Hearing 27.02.2025 Date of Pronouncement 27.02.2025 ORDER [PER PRADIP KUMAR KEDIA, AM : The instant appeal has been filed at the instance of the assessee seeking to assail the First Appellate order dated 26.03.2021 passed by Pr. Commissioner of Income Tax, Faridabad [“CIT(A)”] under s. 263 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 28.03.2022 passed under s. 147 r.w.s. 263 r.w.s. 144B of the Act pertaining to assessment year 2011-12. 2. When the matter was called for hearing, the Ld.CIT DR for the Revenue submitted at the outset that as per the appeal memo in Form No.36 filed by the assessee, the appeal has been stated to be preferred against the revisional order passed under s. 263 dated 28.03.2022. However, as per the grounds of appeal the assessee appears to have challenged the assessment order rather than the revisional order. There also appears to be prima-facie incoherence between the appeal memo and the Paper Book filed. The Paper Book filed including the impugned order is also not accord with the appeal memo. ITA No.2993/Del/2022 Page | 2 3. The Ld.CIT DR for the Revenue thus contended that the appeal filed is substantially defective and cannot be cured in the present proceedings and thus the appeal cannot be proceeded with. 4. The Ld. Counsel fairly admitted substantial mistakes occurring in the appeal memo vis-a-vis the grounds of appeal and other papers. The Ld. Counsel thus submitted that, in the event, the Tribunal is inclined to dismiss the appeal as observed in the course of proceedings, the intervening delay in filing the fresh appeal may please be condoned and the belated fresh appeal to address the grievances should not be dismissed on the ground of delay occurring due to mistakes committed in filing the present appeal. 5. Having regard to the submissions made from both sides, it is seen that the captioned appeal is plagued with substantive defects which are incurable in the present proceedings. The assessee is however at liberty to file fresh appeal against the revisional order or the assessment order as the case may be, in accordance with law for appropriate remedy. The intervening delay in filing the fresh appeal if so desired, shall be waived. The assessee shall be entitled to file fresh appeal for appropriate remedy within 60 days from the date of service of the present order to the assessee. 6. In the result, the appeal of the assessee is dismissed in limine. Order pronounced in the open Court on 27th February, 2025. Sd/- Sd/- (SUDHIR PAREEK) JUDICIAL MEMBER *Amit Kumar, Sr.P.S* (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER ITA No.2993/Del/2022 Page | 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "